§ 67-1-1301. Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees.

TN Code § 67-1-1301 (2019) (N/A)
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(1) Examine any books, papers, records or other data that may be relevant or material to such inquiry;

(2) Summon the person, firm or corporation liable for taxes or fees or any officer or employee of such person, firm or corporation, or any person, firm or corporation having possession, custody or care of books of account containing entries relating to the business of the person, firm or corporation liable for taxes or fees, or any other person, firm or corporation the commissioner, the comptroller of the treasury, or their duly authorized representatives, may deem proper, to appear before the commissioner, comptroller of the treasury, or their duly authorized representatives, at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and

(3) Take such testimony of the person, firm or corporation concerned, under oath, as may be relevant to such inquiry.